Vatamaniuk O. The support of the large taxpayers and its improvement in Ukraine

The thesis deals with the peculiarities of tax support of the large taxpayers and the directions of its improvement in Ukraine. In the research the approach to understanding the social and economic importance of large taxpayers as the special subjects of the tax relations is revealed and the need for a specialized approach to the tax support of the large taxpayers is substantiated. The conceptual basis of the interconnection between the tax administration and the support of the large taxpayers is determined. The stages of organization of the institutional infrastructure of the support of the large taxpayers in Ukraine are outlined. The role of the large taxpayers in the formation of revenues of the State Budget of Ukraine is analyzed and the economic and mathematical model of fiscal effects of the large taxpayers is built. The directions of development of the partnership between fiscal authorities and large taxpayers are offered. The tax risks identification model for the large taxpayers based on the differentiation of the types of interaction with taxpayers according to their risk profile is designed and the approach to the implementation of the tax support of wealthy individuals in Ukraine is improved.